M/S Ana Fashions Private Limited vs. State Of U.P. And Another

This writ petition is directed against order dated 31.08.2024 passed by respondent No. 2 under Section 73 of Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act') raising demand to the tune of Rs. 7,16,444/- for the F.Y. 2019-20. 2. Submissions have been made that the show cause notice dated 30.05.2024, indicated the date of filing reply as 29.06.2024 and the date of personal hearing as 24.06.2024, which date was prior to the date of filing of the reply, the petitioner filed the reply to the show cause notice on 31.05.2024 wherein, the petitioner had no option to seek opportunity of hearing. The respondents, have passed the order dated 31.08.2024 raising the demand without providing any opportunity of hearing to the petitioner.

Further submissions have been made that the very fact that the date of hearing was prior to the date of filing reply, the said opportunity was an empty formality and this Court in M/s Mahaveer Trading Company vs. Deputy Commissioner State Tax and another : Writ Tax No. 303 of 2024, in similar circumstances, has set aside the order passed, which was found to be in violation of principles of natural justice.

Learned Standing Counsel is not in a position to dispute the fact that the date, apparently on account of some typographical mistake, was fixed prior to the date of filing reply and that the petitioner, in fact, was not provided any opportunity of hearing. Versus Counsel for Petitioner(s) : Vishwjit Counsel for Respondent(s) : C.S.C. M/S Ana Fashions Private Limited .....Petitioner(s) State of U.P. and Another .....Respondent(s)

In view of above fact situation, wherein the provisions of Section 75(4) of the Act, envisage providing opportunity of hearing and the same apparently has been negated on account of fixing date of hearing prior to the filing of reply, the order impugned dated 31.08.2024 passed by the respondent no. 2 cannot be sustained.

Consequently, the writ petition is allowed. The order dated 31.08.2024 is quashed and set aside. The matter is remanded back to the adjudicating authority which after seeking further response, if any, from the petitioner and providing opportunity of hearing would pass a fresh order in accordance with law. September 25, 2025 K.K. Maurya WTAX No. 4966 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad